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GST Return Filing & Invoicing
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Filing of returns with the Government within stipulated dates is important for a taxpayer to avoid payment of any Interest and Penalty.

Being the first year of implementation of GST law, Government has provided several relaxations to taxpayers, one such being time extension for the filing of GST returns.

A GST calendar can help you remember when to file your returns. Forms GSTR-1, 2, 3 are to be a filed by a person registered under GST for each month other than the people who are registered under the composition scheme. A person registered under the composition scheme has to file GSTR-4 under GST for each quarter. 

For the months July 2017 to March 2018, GSTR-3B is also required to be filed. GSTR 3B is a simple summary return that has to be filed by every GST registrant.

Latest Update as on 10th March 2018:

26th GST Council Meet was held at New Delhi, the following were highlights:

1. No concrete decision was taken to introduce any changes on GST returns filing. Also, it was clarified that the existing system of return filing will continue.

2. Dates for E-Way Bill Implementation has been set as follows:

-For Inter-State movement of goods: From 1st April 2018

-For Intr-State movement of  goods(States to be divided into four phases): From 15th April 2018

3. RCM to be deferred till 30th June 2018

4. TDS & TCS provisions to be made applicable from 1st July 2018

Update as on 7th March 2018:

TRAN-2 statement filing has now been extended to 31st March 2018 to declare Closing stock of goods as on 30th June 2017 that are sold after 1st July 2018 but up to six tax periods, on which Transitional ITC under VAT can be claimed as ITC under GST where the supporting documents are not present. Ensure you have filed TRAN-1 before this!

Update as on 23rd January 2018:

The GSTR-6 to be filed by Input Service Distributor for the months of July 2017 to February 2018 has been extended until the 31st day of March 2018.

Here is a quick look at upcoming Statutory due dates in  March 2018 for all of you :


march 2018

Forms -Latest Update:

Notification 12/2018 dated 7th March 2018 extends TRAN-2 statement filing up to 31st March 2018

Order No. 09 and 10/2017 dated 15th November 2017 has extended the due date for filing of GST TRAN-1 to 27th December 2017

23rd GST Council Meet on 10th November 2017

Relief in GSTR compliance

  • All businesses to file GSTR-1 and GSTR-3B till March 2018.
  • GSTR-2 and GSTR-3 filing dates for July 2017 to March 2018 will be worked out later by a Committee of Officers
  • Turnover under Rs 1.5 Cr can also opt to file quarterly GSTR-1
  • Turnover above Rs 1.5 Cr have to file monthly GSTR-1
  • All businesses to file GSTR-3B by 20th of next month till March 2018.

Extension of GSTR-1 filing Due Dates

For turnover upto Rs 1.5 cr

Period (Quarterly) Due dates
July- Sept 10th Jan 2018
Oct- Dec 15th Feb 2018
Jan- Mar 30th April 2018

For turnover of more than Rs 1.5 cr

Period Dates
July to Nov 2017 10th Jan 2018
Dec 2017 10th Feb 2018
Jan 2018 10th Mar 2018
Feb 2018 10th Apr 2018
March 2018 10th May 2018

Other GSTR filing extensions

Return Revised Due Date Old Due Date
GSTR-6 (by ISD) for July to Feb 2018 31st March 2018  31st Dec 2017

As per 22nd GST Council meeting of 6th October 2017

  • Businesses with annual turnover up to 1.5 crores will submit quarterly returns. Taxes will be paid quarterly.

Due dates for filing GSTR-3B for August to December 

Month Last Date of filing GSTR-3B
August 2017 20th September 2017
September 2017 20th October 2017
October 2017 20th  November 2017
November 2017 20th  December 2017
December 2017 22nd  January 2018
January 2018 20th  February 2018
February 2018 20th  March 2018
March 2018 20th  April 2018

Having known the dates now, make sure to mark this on your calendar!

Missed the above filing date of GSTR?… Ensure you make payment of tax along with the applicable late fees. Check out

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